THE GUILD OF REGISTERED TOURIST GUIDES ACCOUNTS FOR THE PERIOD FROM 1 JULY 2013 TO 30 SEPTEMBER 2014
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1 ACCOUNTS FOR THE PERIOD FROM 1 JULY 2013 TO 30 SEPTEMBER 2014
2 BUSINESS INFORMATION Accountants Charterhouse (Accountants) Limited College Road Harrow Middlesex HA1 1RA Business address The Guild House 52D Borough High Street London SE1 1XN
3 CONTENTS Page Accountants' report 1 Balance sheet 2 Abridged income and expenditure account 3 Detailed income and expenditure account 4-6 Notes to the accounts 7
4 ACCOUNTANTS' REPORT TO THE GUILD OF REGISTERED TOURIST GUIDES As described on page 2, you have approved the accounts for the period ended 30 September 2014 set out on pages 2 to 7. In accordance with your instructions we have compiled these unaudited accounts from the accounting records and information and explanations supplied to us. Charterhouse (Accountants) Limited Chartered Accountants College Road Harrow Middlesex HA1 1RA Date: 1
5 THE GUILD HOUSE, 52D BOROUGH HIGH STREET, LONDON SE1 1XN BALANCE SHEET AS AT 30 SEPTEMBER September June 2013 Notes FIXED ASSETS Equipment 1 15,456 14,934 CURRENT ASSETS Members subscriptions not yet received - 2,916 Debtors and prepayments 142,078 15,840 Cash at bank and in hand 570, , , , , ,370 LESS: CURRENT LIABILITIES Creditors and accruals 12,933 32,768 Education and training paid in advance 516, , , ,346 TOTAL GUILD FUNDS 199, ,024 REPRESENTED BY :- Accumulated funds brought forward 2 170, ,685 Surplus/(deficit) for the year 2 29,240 16, , ,024 I approve these accounts and confirm that the results shown fairly reflect the level of The Guild of Registered Tourist Guides net income for the period. - Approved accounts on behalf of the Executive Council Jane Hickey Hon. Treasurer Date:.. 2
6 ABRIDGED INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 30 SEPTEMBER months to 12 months to 30/09/ /06/2013 INCOME Subscription income from members 176, ,301 Other income from members and other sources 29,361 22,302 Blue Badge training courses 10,596 7,372 Net position re: London based CPD 4,148 3,079 Other skill / knowledge enhancement courses 3,838 2,789 TOTAL INCOME FOR THE PERIOD 224, ,843 EXPENDITURE Staffing costs - salaries, NI, consultants 77,604 62,701 Occupation costs 42,693 39,462 Administration Expenses 4,997 5,517 Computing and other equipment 24,771 19,493 Sundry costs Executive Council and committees 2,286 2,621 Membership benefits 16,625 14,961 Marketing 21,671 17,614 Professional services 3,630 10,571 Fulfilling legal obligations Depreciation 2,728 1,710 TOTAL EXPENDITURE 197, ,602 EXCESS/(DEFICIT) OF INCOME OVER EXPENDITURE 26,919 16,241 LESS: Corporation tax charge (13) (24) ADD: Interest Received 2, BALANCE/(DEFICIT) OF INCOME OVER EXPENDITURE 29,240 16,339 3
7 DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 30 SEPTEMBER months to 12 months to 30 September June 2013 INCOME Subscription income from members 176, , , ,301 Other income from members 1,497 1,670 Income from other sources 27,864 20,632 29,361 22,302 Blue Badge Training Courses Surplus 11,304 14,392 Blue Badge - extra costs relating to completed courses (708) (7,020) 10,596 7,372 Net position re: London based CPD 4,148 3,079 Other skill / knowledge enhancement courses 3,838 2,789 7,986 5,868 TOTAL INCOME FOR PERIOD 224, ,843 EXPENDITURE Staffing costs - salaries, NI, consultants 77,604 62,701 77,604 62,701 Occupation costs Rent and rates 32,637 30,062 Electricity, gas and water 2,024 2,413 Office insurance 2,202 1,635 Premises security 1, Premises repairs 1,624 2,528 Office cleaning and waste disposal 2,830 2,293 42,693 39,462 4
8 DETAILED INCOME AND EXPENDITURE ACCOUNT - Continued FOR THE PERIOD ENDED 30 SEPTEMBER months to 12 months to 30 September June 2013 Administration Expenses Postage 559 1,682 Photocopying including Guidepost Guild Directory printing Telephone / fax machine 1,703 1,208 Office stationery Bank charges 1,022 1,297 4,997 5,517 Computing and other equipment ISP, server, maintenance and fixed IT costs 4,380 1,671 Equipment rental, repairs and maintenance 19,925 17,480 Credit card machine rental and usage charges ,771 19,493 Sundry costs Executive Council and committees EC and UK committee expenses + officers ins. 1,663 2,258 AGM Site liaison expenses ,286 2,621 Membership benefits Membership insurance 12,879 9,187 Membership - CPA cover 1, Membership - Membership and Social Committee 64 - Library costs Membership and social committee events Student / new Blue Badge Guide events 667 1,166 Website 1,075 3,266 Database developments ,625 14,961 5
9 DETAILED INCOME AND EXPENDITURE ACCOUNT - Continued FOR THE PERIOD ENDED 30 SEPTEMBER months to 12 months to 30 September June 2013 Marketing Marketing 759 2,197 Best of Britain and Ireland Trade fairs Overseas including FEG, WFTGA, CEN 906 1,151 Fees paid by GRTG to be a member 1, Magazine net of advertising income 17,611 13,306 21,671 17,614 Professional services Accountancy support including accounts prep. 3,030 6,220 Legal and other professional services 600 4,351 3,630 10,571 Fulfilling legal obligations Membership - Information Commissioner Depreciation 2,728 1,710 2,728 1,710 Sub total of expenditure for the period 197, ,602 Excess/(deficit) of income over expenditure 26,919 16,241 Corporation tax for period (13) (24) (13) (24) Bank interest received 2, , BALANCE/(DEFICIT) OF INCOME OVER EXPENDITURE 29,240 16,339 6
10 NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 30 SEPTEMBER Tangible fixed assets Equipment Cost At 1 July ,119 Additions 3,250 At 30 September ,369 Depreciation At 1 July ,185 Charge for year 2,728 At 30 September ,913 Net book value At 30 September ,456 At 30 June ,934 2 Accumulated fund At Share of At 1 July Surplus 30 September 2013 /(Deficit) 2014 London Courses - Net surpluses to date 55,292 10,596 65,888 Regional Courses - Net surpluses to date 13,106-13,106 Ringed fenced training fund from surpluses to date 68,398 10,596 78,994 Unrestricted Guild reserves 101,626 18, , ,024 29, ,264 7
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